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HMRC has updated its guidance to add information for agents on what they need when registering their clients for VAT, including registering limited company clients and individuals and partnerships.

The Chair of the All-Party Parliamentary Group (APPG) on Anti-Corruption and Responsible Tax, Dame Margaret Hodge, has introduced an amendment to the Economic Crime and Corporate Transparency Bill in an amendment paper published by the House of Commons on 24 November 2022. Hodge has introduced a new 鈥極ffence of failure to prevent fraud, false accounting or money laundering鈥� with respect to commercial organisations, which the government has not yet confirmed its support for.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 22 November 2022 to 28 November 2022.

28 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2022.

The ATT has shared an update from HMRC on Unique Taxpayer References (UTRs) and the HMRC app.

HMRC has launched a technical consultation seeking views on draft regulations that set out changes to the pensions tax rules as a result of the public service pensions remedy.

HMRC has updated its guidance in relation to the submission of form IHT100 without a wet signature.

HMRC has updated its VAT Notice 708: Building and construction at section 14.7.4 to show the updated conditions where buildings fall into the category of village halls and similar buildings.

HMRC has published its response to the consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Mandatory Disclosure Rules for CRS (Common Reporting Standard) Avoidance Arrangements and Opaque Offshore Structures. This consultation ran from 30 November 2021 to 8 February 2022.

HMRC has published updated technical guidance on Annual Tax on Enveloped Dwellings (ATED). Specifically, paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to clarify that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.

These Regulations set out requirements that need to be in place to enable pensions dashboard services to operate effectively.

HMRC has updated Inheritance Tax account (IHT400) regarding submission of documents.

These Regulations address deficiencies in retained EU law arising from the withdrawal of the United Kingdom from the European Union. They ensure that HM Treasury and the Financial Conduct Authority (鈥淔CA鈥�) can apply their powers under certain Regulations to Gibraltarian firms in the UK financial services market.

HMRC has updated its guidance on social security contributions regarding those working on board a vessel at sea.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

These Regulations set out whether a relationship between two companies amounts to 鈥渟ubstantial commercial interdependence鈥�.

The CIOT has published its comments to the Public Bill Committee on the Levelling up and Regeneration Bill.